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Emma, Inc. reacquired 127,112 of its shares at $23 per share as treasury stock. Last year, for the first time, Emma sold 30,936 treasury shares

Emma, Inc. reacquired 127,112 of its shares at $23 per share as treasury stock. Last year, for the first time, Emma sold 30,936 treasury shares at $27 per share. By what amount will Emma's paid in capital -shares repurchase decline if it now sells 47,135 treasury shares at $17 per share?________________

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